The office of auditor general shall have the power and its duty shall be to audit. The auditor general continues to face challenges with the timely preparation and. Saher, fca auditor general edmonton, alberta march 6, 2015. State law requires various entities, including counties, school districts, charter schools, charter technical career centers, the florida virtual school, certain municipalities, certain special districts, and certain nonprofit and forprofit organizations to submit financial audit reports to. Report of the auditorgeneral for the financial year ended december 31, 2015 on state enterprises and parastatals.
This report and other reports prepared by the auditor general are available at. Auditorgeneral laments lack of accountability as he. Pennsylvania department of the auditor general reports. This information is contained in the auditor generals general report on the audit outcomes in. Gtac has completed a partnership manual which guides decisions about how to determine. Report of the auditor general public accounts of trinidad. Part a executive summary a summary of the main matters the auditorgeneral believes should be brought to parliaments attention from our annual audits of public sector agencies.
Irregular expenditure is increasing, but the auditor general is using more of its powers to get the money back. The auditorgeneral ag, kimi makwetu, today reported minimal improvements in the audit results of south africas municipalities. The states annual appropriations act includes the general fund. A report presents summary statistical data on all local government pension plans and provides analysis to increase the awareness of local government retirement issues and trends. Annual report 2014 2015 progress through sharing page 06 presidents report continued profound appreciation in conclusion, i would like to thank my fellow board members, management, staff and all iia volunteers for their hard work and dedication to duty. No clean audits for free state municipalities the mail. The auditor generals responsibility is to audit and report on these financial statements in accordance with section 116 2 and 4 of the constitution of the republic of trinidad and tobago and section 25 1 of the act. The existing research can be divided into two streams, the. To audit and report to parliament and thereby make an effective contribution to improving public accountability and value for money spent core values the auditor general and the staff of the office of the auditor general are committed to upholding the following as their core values. Program fee revenue exceeds program costs and is misapplied 1. In my opinion, the financial statements referred to at paragraph one above present fairly, in all material respects, the financial assets and liabilities of the central government at 30th. June 30, 2015 internal audit report for june 2015 summary three reports were issued during the month. Auditor general report 2016 municipal and community affairs.
The oag worked with maca from october 2015 through august 2016 to complete the audit. Effective internal audit activities in local government. We value the observations and recommendations provided as a result of this audit. The audit reports for 55 3 municipalities and 52 special districts, or 4 percent. Audit of the financial statements of the province business plan of the office of the auditor general business plan 201718, 201819, 201920 business plan 201415, 2015 16, 201617 business plan 201112, 2012, 2014 business plan 200809, 200910, 201011activity plan transition reports on the business plan.
I am pleased to provide the auditor general s annual report for the period november 1, 2015, through october 31, 2016. Review of effectiveness of internal audit units 12 name of. Speaker of parliament i have audited the financial statements of strengthening the management of oil and gas sector. Report of the auditorgeneral to the gauteng provincial. Comprehensive annual financial report cafr for the fiscal year ended june 30, 2015. Financial reports, auditor general report, performance. Consolidated general report on the audit outcomes of local government 201415 16 executive summary over the past five years from the period 201011 to 201415 municipalities in south africa have reported a steady improvement in audit outcomes, with 53% having improved, while % regressed and 34% remained unchanged. Auditor general s 2016 audit reported only on unbalanced bidding in her june 2016 audit report on paving contracts, the auditor. Vol 1 audit report on whole of government financial statements and annual appropriation.
Please note, there are some audits and investigative reports posted on this website without a signature. Bonnie lysyk mba, fcpa, fca, lpa is the auditor general. The mtsf set new targets for improving the audit outcomes in pursuit of sound financial and administrative management by 201718. Oversight of emergency management in ontario is the responsibility of the cabinet committee on emergency management. This is a showcase of the necessity of the presence of the auditor general discretionary audit. This includes any findings and recommendations made as a result of the audit. New jersey comprehensive annual financial report for.
Publications auditorgenerals department south australia. Where to report certain items from 2015 forms w2, 1097, 1098, and 1099. At the meeting on may 20, 2015, the day before the ordinary general meeting, we. In terms of section 1 1 of the mfma, a municipality must address any issues raised by the auditor general in an audit report. Auditorgeneral of south africa 201516 audit report. The auditor general s report provides a summary of the results of the audits, highlights the financial performance, key issus of the audit opinions, and other significant governance, internal control and financial management issues in sagcs for the year ending 30 june 2012.
I am honoured to send my report of the auditor general of albertamarch 2015 to members of the legislative assembly of alberta, as required by section 195 of the auditor general act. We focus on auditing areas that matter to achieve the countrys sustainable developmental goals and objectives. Status report on local government pension plans a report provides a summary and analysis of municipal pension plan data submitted under act 205 of 1984 and county pension plan data submitted under act 293 of 1972. If you are viewing an unsigned report, please note that it is not a final, official document and should not be treated as such. Report of the auditor general to the gauteng provincial legislature and the council of the city of tshwane metropolitan municipality on sandspruit works association npc trading as odi water services report on the audit of the financial statements opinion 1. Auditor general s office working to the best extent possiblemarch 24, 2020 during this time, when the province is helping to contain the spread of the covid19 virus, the office of the auditor general of ontario is continuing to fulfill its responsibilities to the best extent possible. At least 75% of municipalities with unqualified opinions. Report of the auditor general of alberta march 2015. The use of audit committees in the local government sector in the us is. Report of the auditor general to the eastern cape provincial legislature and the council on amathole district municipality report on the consolidated and separate financial statements introduction. Liberal party since 9 june 2015 and chair of the nederlandse vereniging. Rhode island general law section 45105 requires rhode island municipalities and regional school districts to file their annual audit reports with the auditor general and the state director of revenue no later than six months after the close of the fiscal year. This report was prepared by the auditor generals department of jamaica for. This may compromise the number of audit findings which are presented in her report.
The audit outcomes of 27% of the municipalities regressed of which 7% were from a clean audit status and those of only 9% improved. The good the bad and the ugly the auditorgenerals report. Auditor general of ri information for municipalities. Report of the auditor general to the limpopo provincial legislature and council on polokwane municipality thabatshweu housing company draft annual report 202014 financial statement for the year ended 30 june 20. This was revealed by auditor general kimi makwetu when he released the audit outcomes for the 201617 financial year in cape town. Status report on local government pension plans a report provides a summary and analysis of municipal pension plan data.
In late august 2015, the office of the auditor general of canada oag announced that they would undertake a performance audit of the department of municipal and community affairs maca. Tswelopele local municipality signed audit report 20182019. In our 201516 report, we focused on the need for accountability in local government and warned against regressions in audit outcomes as a result of the instability. Auditorgeneral reports a noticeable, improving trend in. In its report on audit outcomes of the limpopo province, the agsa states that governance at municipalities is greatly enhanced by the support of iafs which play a critical role in attaining and maintaining a clean audit opinion agsa 2015a. Annual report fiscal year 2015 mississippi department of revenue. Under the auditor general act, the auditor general is required to report at least annually to the house of assembly on the results of work performed during the year. This report reflects the work of the office of the auditor general over the past year focusing on specific programs within government departments and agencies. Tswelopele local municipality mfma documents audit report.
While the employment ontario network helped approximately one million ontarians in 201516, including over 122,800 employers across ontario, we agree there is opportunity. Auditor general kimi makwetu spoke on the findings at a press briefing in pretoria. I have audited the financial statements of the sandspruit works association npc trading. Pretoria the auditorgeneral ag, kimi makwetu, today reported an encouraging improvement in the audit results of south africas municipalities over the past five years.
Municipality 2015 16 annual report tabled 2015 16 annual report published public participation. Auditor general south africa the municipality has entered into a payment plan agreement for unpaid audit fees from previous years. In florida, the auditor general is a constitutional officer appointed by the legislative auditing committee and confirmed by both houses of the legislature. Pretoria fifteen municipalities and two municipal entities improved their previous years audit outcomes to progress to financially unqualified opinions with no findings commonly known as a clean audit, increasing the number of clean audits to 30 in the 2012 financial year, auditor general ag kimi makwetu announced today. Audit of the financial statements of the province business plan of the office of the auditor general business plan 201718, 201819, 201920 business plan 201415, 2015 16, 201617 business plan 201112, 2012, 2014 business plan 200809, 200910, 201011activity plan transition. Chapter 1 general matters auditor general s report 10 public accounts of trinidad and tobago 2015 c ash b asis of a ccounting 1. The auditor general act requires that i report, at least annually. In his last municipal report for 201516, makwetu had extensively cautioned governments administrative and oversight leadership, at all levels, to prioritise accountability and also warned against possible regressions in audit outcomes following changes in the political leadership after the last local government elections. Review the quarterly performance reports submitted by internal audit. Auditor generals report 5 public accounts 2012 opinion 14. Annual report 20142015 institute of internal auditors. I am pleased to provide the auditor generals annual report for the period november 1, 2015, through october 31, 2016. Single audit reports present federal expenditures and whether these monies were spent properly.
The municipal finance management act mfma consolidated general reports are based on audit work performed on municipalities and their entities. A maximum of 25% of municipalities with qualified opinions. Auditorgeneral opens can of worms at zmdc the standard. No municipalities with disclaimed or adverse opinions. Social security and medicare tax on tips you didnt report to your. Jul 19, 2015 auditor general opens can of worms at zmdc july 19, 2015 in business the 2014 narrative report on state enterprises and parastatals by the office of the auditor general oag revealed continued rot and mismanagement of public resources. The auditorgeneral of south africa agsa has a constitutional mandate and, as the supreme audit institution sai of south africa, it exists to strengthen our countrys democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence. Dor collected 98% of the states general fund for fiscal year 2015. Information act manual was approved and published on the departmental website. In his report makwetu said that of the 257 municipalities.
The report of the auditor general on the accounts of the republic for the financial year ended 30th september 2015 is out with an unvouched expenditure of 349 million kwacha ranking the highest. Status of mfma compliance and reporting cfo forum 30 march 2017 office of the accountant general. The report showed that 14 municipalities lost their clean audit opinions and only nine joined the category of clean audits. Auditor general report volume iii december 2015 volume iii this volume focuses on matters arising from the annual financial audit of the provincial government and crown agencies including observations on pension plans, administration of school raised funds, and the financial audit of the new brunswick lotteries and gaming corporation. Only nine new municipalities out of 263 achieved clean audits.
Reports issued by the auditor general state of florida financial and federal awards audit reports types of engagements listing of older reports. As of july 1, 2015, the higher education system in new jersey. Compliance audit muncy township volunteer firemens. However, this committee has not met for several years. Although the debt has been growing at a somewhat lower rate than last years estimates, it continues to rise. Review of district school board, charter school, and charter technical career center audit reports for the fiscal year ended june 30, 2018, pursuant to section 11. In light of the ongoing investigation, the auditor general deferred reporting of audit findings on matters related to fair and competitive procurement until the city had an opportunity to conduct its own investigation. The main report is the auditorgenerals annual report which is required to be completed by 30 september each year. These reports are the outcome of the audits conducted by the agsa at all the south african local government entities, municipalities and municipal entities across. Only 8% of the municipalities managed to produce quality financial statements and performance reports and to comply with key legislation, thereby receiving a clean audit. Municipal finance management act mfma general reports these reports are the outcome of the audits conducted by the agsa at all the south african local government entities, municipalities and municipal entities across the nine provinces. Reports to parliament office of the auditorgeneral. Informatiseringsbank, and chief of staff to the secretary general of the ministry.
The auditor general is then required to audit and report to parliament the accounts of these entities within nine months upon receipt of their accounts. Consolidated content mfma 201415 paths auditor general. Financial audit reports present entities financial information and describe whether this information is fairly stated in accordance with generally accepted accounting principles and in compliance with laws. Although the debt has been growing at a somewhat lower rate than last years estimates, it continues to. Weymouth oxidation retrofit ozonation facilities construction project 104459 audit report conservation credits program audit report official statement for the water revenue refunding bonds, 2015. Reviews compliance with inyear reporting requirements. Harrisburg april 10, 2020 auditor general eugene depasquale today announced the release of audit reports for school districts in allegheny, butler, columbia, and york counties.
North west part1 general report on the municipal audit outcomes north west part2. The agent might appoint an auditor to report on the financial statements. Financial reports, auditor general report, performance audit. State law requires various entities, including counties, school districts, charter schools, charter technical career centers, the florida virtual school, certain municipalities, certain special districts, and certain nonprofit and forprofit organizations to submit financial audit reports to the auditor general.
The department is headed by the auditor general, pamela monroe ellis, who submits her reports to the speaker of the house of representatives in accordance with section 122 of the constitution of jamaica and section 29 of the financial and administration and audit act. Jun 21, 2017 who knows how huge irregular expenditure is in municipalities. Annual report of the auditorgeneral on the public accounts of ghana. Auditing for impact auditor general office audit of. Auditor general depasquale releases audits for school entities in four counties.
Releasing the 201516 local government audit outcomes report, makwetu said overall the local government had failed. The auditorgeneral of south africa briefed the committee about the audit findings of parliaments annual report for 201516, and reported that parliament had been operating on a deficit of over r110 million, while its vacancy rate was standing at 19. Foreword i hereby present to the legislature and municipal councils of the eastern cape province my 201011 general report summarising the results of the audit outcomes of local government for the. Mfma circular 65 stipulates that the audit committee shall prepare a report annually that will be incorporated into the municipality s annual report and those of its entities covering the following. A total of 49 municipalities achieved clean audits. Cape town the auditorgeneral ag, kimi makwetu, today reported minimal improvements in the audit results of south africas municipalities for the past financial year. This report and other reports prepared by the auditor general can be obtained on our web site. Report of the auditorgeneral for the financial year ended. Message of the auditor general to the public on the release of the auditor general s report for the period ending 31 st december 2017 the auditor general s mandate under article 163 3 of the constitution of the republic of uganda and as amplified by sections 1 and 19 of the national audit act, 2008, is to audit and report. Who knows how huge irregular expenditure is in municipalities. General accounting indirect cost plans 1099 reporting. Jun 21, 2017 the good the bad and the ugly the auditorgenerals report card on spending by municipalities 21 june 2017 17. A separate report was issued related to the consolidated summary financial statements for the year ended march 31, 2016.
Appendix vi count of forms 1099 with fatca indicators. There was a reduction of stations visited by the auditor general in 2016 316 stations by 32. As we tend to receive the most questions related to form 1099misc, we would like to provide you with some general. My special appreciation goes to our patron, the auditor general, mrs. Releasing his report on the local government audit outcomes in pretoria on wednesday the ag said the top 10. Municipal pension reporting program pa auditor general. The public finance management act pfma consolidated general reports are based on audit work performed on national and provincial spheres of government i. Auditor generals report 4 public accounts of trinidad and tobago 2014 auditors responsibility 3.
Auditorgeneral of south africa annual report 20172018. Auditor general and her staff in examining employment ontarios programs and services. Enterprise by the ministry of local government, but was not paid for after delivery on 18. Jun 21, 2017 the report shows the audit outcomes of 263 municipalities and 51 municipal entities. Jun 10, 2015 no clean audits for free state municipalities. Office of the auditor general newfoundland and labrador. The financial section includes the state auditors report, managements discussion and analysis.
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